Note
EU and EEA deductions for non-resident owners in Spain
Quick answer
Non-residents are taxed on gross rent in general. Residents of other EU or EEA states with effective exchange of information may deduct expenses that relate directly to the income earned in Spain, if they prove it. Others cannot. The rates are 19% and 24%.
Applies toNon-resident owners who let a Spanish property and live in the EU, Iceland, Norway or Liechtenstein. It is not relevant to imputed income, where no expense can be deducted.
On this page: 9 sections
§ 1The general rule
The agency states the general rule plainly: the taxable base is the gross amount, with no deduction of any expense. For an owner who lets a flat in Spain, that means that the cost of the agent, the repairs, the interest and the community fees do not reduce the rent that is taxed. The chapter on the whole subject is what non-resident taxes means.
§ 2The exception
Residents of other EU or EEA states with effective exchange of information may deduct certain expenses, provided they prove that the expenses relate directly to the income earned in Spain. The exception exists because the law treats these residents more like Spanish taxpayers. For individuals, the deductible expenses follow the personal income tax rules, and for companies they follow the corporate income tax rules.
§ 3What counts as directly related
Expenses that relate directly to the rent are the ones tied to the let property and the let period. Typical examples are the cost of repairs and maintenance, the local property tax for the period, insurance, community charges and interest on a loan used to buy the property. The personal income tax rules decide the details and the limits, so ask your adviser to apply them to your case. Expenses for the months the home was empty do not reduce the rent of the let months.
§ 4The proof
The condition is that the taxpayer proves the link. Keep invoices in the owner's name that show the property address, the service, the date and the amount, together with proof of payment. For a loan, keep the contract and the interest statements. A claim without proof can be refused.
§ 5The rates
The exception sits beside a lower rate. EU, Iceland, Norway and Liechtenstein residents pay 19%, while other non-residents pay 24%. Both the rate and the right to deduct depend on where you live, so a move from one country to another during the year deserves a call to your adviser.
§ 6What it does not change
The exception does not apply to imputed income, where no expense can be deducted. It does not apply to owners outside the EU and EEA, who are taxed on gross rent. It does not remove the duty to file model 210.
§ 7Options for EU and EEA residents
The agency also describes an option for EU and EEA residents to be taxed under the personal income tax rules, with its own characteristics and requirements. Whether the option is worth it depends on your income and your costs, and it is a decision to take with an adviser before you file, not after.
§ 8A quick check
If you live in the EU, Iceland, Norway or Liechtenstein and let a Spanish property, gather your invoices before you file and ask your adviser to compare the gross and the net result. If the costs are large, the exception can change the bill. If you live elsewhere, the gross base applies and there is nothing to deduct.
§ 9Related pages
A closer look at modelo 210 explains how the form itself works, and a closer look at imputed income explains how imputed income is calculated.
A closer look at tax on rental income explains how let property is taxed, and a closer look at wealth tax explains how wealth tax applies.
A closer look at the solidarity tax explains how the solidarity tax works, and a closer look at tax return deadlines explains when each return falls due.
FAQRelated questions
Does the exception apply to imputed income?
It does not. Imputed income allows no expense at all, according to the agency example. The relief is limited to rent, and to owners living in an EU or EEA state that exchanges tax information effectively.
Which expenses count?
Expenses must relate directly to the rent earned in Spain, and you must prove it. For individuals, the personal income tax rules decide what is deductible. Keep invoices that name the property, the date and the amount, and ask your adviser which items qualify.
I live in the UK. Can I deduct expenses?
The exception is for residents of other EU or EEA states, so a UK resident is outside it and is taxed on the gross rent. Check your own situation with an adviser, since double taxation relief may apply in your home country.
Sources
- Agencia Tributaria: Worked example of imputed income (renta imputada) (official source, opens in a new window), Percentages of cadastral value and rates (2018 accrual)Last checked 17 October 2026
- Agencia Tributaria: Rental income of non-residents: specific questions on property (official source, opens in a new window), Rates, gross base, deductible expenses, imputed income for unlet monthsLast checked 17 October 2026
- Agencia Tributaria: Modelo 210: IRNR without permanent establishment (official source, opens in a new window), What the form declaresLast checked 17 October 2026
- Agencia Tributaria: IRNR without permanent establishment: model and filing period (official source, opens in a new window), Deadlines by type of income (page updated 2 October 2026)Last checked 17 October 2026
Tax note. Rates depend on the region, the type of property and the buyer, and they change. Figures here are dated and sourced; examples are illustrative and show their assumptions. Confirm yours with the regional tax agency or a tax adviser.